Inheritance tax on non-estate assets should not have been paid from the estate when the decedent died intestate.  The inheritance tax on non-estate assets should be calculated without regard to deductions unless it can be shown that the transferees of the assets actually paid the amounts deductible and were obligated to pay those amounts.  Attorney fees and administrator commissions reduced to amounts determined in accordance with Johnson Estate. O’Levich Estate, 3 Fid.Rep.3d 64 (O.C. Monroe 2012) (Opinion by Williamson, J.)